Analysis of Colombia’s Customs Sanctions Regime bill, its relevance in addressing smuggling as a structural phenomenon, and its impact on fair competition, legal certainty, and the modernisation of foreign trade.

What began as a 30% "security tax" on Colombian products escalated to 100% in just two months, collapsing formal trade on the Colombia-Ecuador border while smuggling surged by up to 70%. An analysis of the paradox: measures designed to combat organized crime that end up strengthening it.